Where it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures with respect to the local government levies listed in the following items of a person delinquent in payment, the person specified in item (i) has secondary tax liability for the local government levies relating to the delinquency to the extent of the property from which the profits prescribed in that item arose (including property acquired through a change in that property and property acquired on the basis of these (hereinafter in this Article and the following Article referred to as "acquired property")), the person specified in item (ii) to the extent of the property relating to the lease prescribed in that item (including acquired property), the person specified in item (iii) to the extent of the amount of the benefit received, and the person specified in item (iv) to the extent of the property used for the business prescribed in that item (including acquired property), respectively.
local government levies relating to the income levy of prefectural inhabitant tax or municipal inhabitant tax imposed under Article 24-2-2 or Article 294-2-2, local government levies relating to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax that is imposed on the basis of the taxation of corporation tax imposed under Article 11 of the Corporation Tax Act, or local government levies relating to enterprise tax imposed under Article 72-2-3: the person to whom the profits that gave rise to the assessment of that income levy of prefectural inhabitant tax or municipal inhabitant tax, corporation tax or enterprise tax are considered to legally belong;
第二十四条の二の二若しくは第二百九十四条の二の二の規定により課された道府県民税若しくは市町村民税の所得割に係る地方団体の徴収金、道府県民税若しくは市町村民税の法人税割で法人税法第十一条の規定により課された法人税の課税に基づいて課されたものに係る地方団体の徴収金又は第七十二条の二の三の規定により課された事業税に係る地方団体の徴収金 その道府県民税若しくは市町村民税の所得割、法人税又は事業税の賦課の基因となつた収益が法律上帰属するとみられる者
local government levies relating to the transfer levy of local consumption tax imposed under Article 72-79 (limited to the portion relating to the lease prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act (Act No. 108 of 1988)): the person who is considered to have legally made that lease which gave rise to the assessment of that transfer levy of local consumption tax;
第七十二条の七十九の規定により課された地方消費税の譲渡割（消費税法（昭和六十三年法律第百八号）第二条第一項第八号に規定する貸付けに係る部分に限る。）に係る地方団体の徴収金 その地方消費税の譲渡割の賦課の基因となつた当該貸付けを法律上行つたとみられる者
local government levies relating to the income levy of prefectural inhabitant tax or municipal inhabitant tax, or local government levies relating to individual enterprise tax, imposed based on income calculated under Article 157 of the Income Tax Act (Act No. 33 of 1965); local government levies relating to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or local government levies relating to corporate enterprise tax, imposed based on income calculated under Article 132, Article 132-2 or Article 132-3 of the Corporation Tax Act; or local government levies relating to corporate enterprise tax imposed under Article 72-43: the person deemed to have received a benefit from an act of the taxpayer that has been disallowed under those provisions (including an act forming the basis of the disallowed calculation);
所得税法（昭和四十年法律第三十三号）第百五十七条の規定による計算がなされた所得に基づいて課された道府県民税若しくは市町村民税の所得割に係る地方団体の徴収金若しくは個人の事業税に係る地方団体の徴収金、法人税法第百三十二条、第百三十二条の二若しくは第百三十二条の三の規定による計算がなされた所得に基づいて課された道府県民税若しくは市町村民税の法人税割に係る地方団体の徴収金若しくは法人の事業税に係る地方団体の徴収金又は第七十二条の四十三の規定により課された法人の事業税に係る地方団体の徴収金 これらの規定により否認された納税者の行為（否認された計算の基礎となつた行為を含む。）につき利益を受けたものとされる者
local government levies relating to business office tax imposed under Article 701-33: the person deemed to carry on, in law, the business that gave rise to the assessment of that business office tax.
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local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
acquired propertymachine translation
「取得財産」
Property acquired through a change in the property concerned and property acquired on the strength of either, which counts toward the limit of the secondary tax liability (第二次納税義務) for a delinquent taxpayer's local taxes and other levies (地方団体の徴収金) under Articles 11-5 and 11-6.
Short name set inArticle 11-5, paragraph (1)· applies only in this article and in Article 11-6